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    <title>2006 (12) TMI 531 - DELHI HIGH COURT</title>
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    <description>The court affirmed the decisions of the CIT (A) and ITAT, ruling that foreign exchange receipts on behalf of other hotels should be excluded from total receipts when computing deductions under Section 80HHD of the Income Tax Act. The appeals were dismissed without costs.</description>
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      <description>The court affirmed the decisions of the CIT (A) and ITAT, ruling that foreign exchange receipts on behalf of other hotels should be excluded from total receipts when computing deductions under Section 80HHD of the Income Tax Act. The appeals were dismissed without costs.</description>
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